ARSD § 64:06:02:59 — Retirement and nursing homes

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64:06:02:59. Retirement and nursing homes. If tangible
personal property or any product transferred electronically, including food, is furnished to residents by the operator of a
retirement or nursing home, a taxable retail sale is made and the operator is
subject to tax on those sales. Sales tax on food shall be calculated according
to § 64:06:02:72 or upon actual charges.
Upon prior written approval the
department may allow operators of retirement or nursing homes to pay sales tax
passed on by suppliers in lieu of requiring operators to become licensed and
pay sales tax directly to the department.